TMI Blog2009 (10) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order has not considered the issue of reimbursable expenses submitted in the memo of appeal filed by the appellants – matter remanded back to be considered afresh - ST/95 of 2009 - - - Dated:- 13-10-2009 - Mr. B.S.V. Murthy, Member (Technical) Shri M. Dave, Advocate, for the appellant. Shri Sameer Chitkara, SDR, for the respondent. [Order per : B.S.V. Murthy, Member (Techn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 78 of the Finance Act, 1994. Further, he also submits that he had also contested the amount of service tax worked out by the Revenue on the ground that reimbursable expenses have not been deducted. He also submitted that in memorandum of appeal that they have specifically requested for reimbursable expenses as per trade notice No. 53-CE/ST/97 dated 04.7.1997 issued by the Central Excise Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Commissioner in his impugned order has not considered the issue of reimbursable expenses submitted in the memo of appeal filed by the appellants. In view of the above position, I find it proper to remand the matter back to the Commissioner who shall consider the submission of appellants relating to reimbursable expenses while working out the liability of service tax. Accordingly, the matter is r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
